Section 31 - Omitted - Foreign Exchange Management Act, 1999

1 [***] ---------------- Notes:- 1. Omitted vide THE FINANCE ACT, 2017 before it was read as, Decision to be by majority 31. If the Members of a Bench consisting of two Members differ in opinion on any point, they shall state the point or points on which they differ, and make a reference to the Chairperson who shall either hear the point or points himself or refer the case for hearing on such point or points by one or more of the other Members of the Appellate Tribunal and such point or points shall be decided according to the opinion of the majority of the Members of the Appellate Tribunal who have heard the case, including those who first heard it.